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Law Offices
HOLLAND & KNIGHT A Partnership Including Professional Corporations
400 North Ashley Drive, Suite 2300 Atlanta Orlando
P.O. Box 1288 (ZIP 33601-1288) Fort Lauderdale St. Petersburg
Tampa, Florida 33602-4300 Jacksonville Tallahassee
Lakeland Washington, D.C.
813-227-8500 Miami West Palm Beach
FAX 813-229-0134
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April 30, 1997
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street N.W.
Washington, DC 20549
Re: Reptron Electronics, Inc.
Gentlemen:
On behalf of Reptron Electronics, Inc. (the "Company"), we hereby
request the withdrawal of the Company's Registration Statement on Form S-1,
which was originally filed on March 14, 1997, amended by pre-effective
amendment on April 10, 1997, and amended by post-effective amendment on April
17, 1997 (collectively, the "Registration Statement"). None of the shares
registered pursuant to the Registration Statement were offered to the public.
The market price of the Company's common stock declined substantially
from the date of the initial filing of the Registration Statement and,
therefore, the Company determined to delay indefinitely the public offering and
de-register the 2,000,000 shares of common stock subject to the Registration
Statement, of which 1,500,000 shares were to be offered by the Company and
500,000 shares were to be offered by a selling shareholder.
Please contact the undersigned at (813)227-8500 should you have any
questions regarding the above.
Very truly yours,
HOLLAND & KNIGHT LLP
/s/ ROBERT J. GRAMMIG
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Robert J. Grammig
